Results 51 to 60 of about 879,236 (250)

THE ROLE OF TRANSFER PRICING LEGISLATION IN MITIGATING BASE EROSION AND PROFIT SHIFTING IN DEVELOPING COUNTRIES WITH A SPECIFIC FOCUS ON ZIMBABWE

open access: yesStudia Universitatis Babeş-Bolyai Negotia
Article History: Received: 9 December 2024; Reviewed: 18 February 2025; Accepted: 12 March 2025; Available online: 26 March 2025. In today’s interconnected global economy, transfer pricing has emerged as a critical issue for governments worldwide ...
Queen MPOFU
doaj   +1 more source

Distributed Battery Energy Storage Co-Operation for Renewable Energy Sources Integration

open access: yesEnergies, 2020
This paper presents a multiagent system (MAS) day-ahead co-operation framework between renewable energy resources (RESs) and Battery Energy Storage Systems (BESSs) owned by different stakeholders.
Hussein M. Abdeltawab   +1 more
doaj   +1 more source

G20 host Australia faces hard truths of multinational profit shifting [PDF]

open access: yes, 2014
The G20 Finance Ministers have the opportunity this weekend to endorse the initial recommendations of the OECD on how to address the global problem of multinational tax avoidance.\ud \ud The work of the OECD on the issue to date is substantial.
Sadiq, Kerrie
core  

From junk to function — How weak selection in eukaryotes builds new parts and drives genomic complexity

open access: yesFEBS Letters, EarlyView.
How do genomes gain new functional parts? In eukaryotes, which tend to evolve under weak selection, much of the genome is junk. Palazzo and Qiu borrow the logic of Markov chains to show how non‐functional DNA becomes functional through the appearance of intermediate states, which arise due to epistasis, buffering, and biochemical messiness, allowing ...
Alexander F. Palazzo, Yi Qiu
wiley   +1 more source

Profit Shifting from the Polish Economy: Magnitude and Fiscal Effects

open access: yesGospodarka Narodowa. The Polish Journal of Economics
This article analyses profit shifting from the Polish economy and proposes a methodology for quantifying its magnitude and fiscal effects. Adopting a microeconomic perspective, the study draws on firm-level fiscal and financial data for companies ...
Karolina Magdalena Konopczak   +1 more
doaj   +1 more source

Asymmetric Capital Tax Competition with Profit Shifting [PDF]

open access: yes
This paper analyses capital tax competition between jurisdictions of different size when multinational firms can shift some fraction of their tax base between them.
Stöwhase, Sven
core  

The Shewanella oneidensis Fic enzyme SoFic targets the switch‐I region of EF‐Tu for AMPylation

open access: yesFEBS Letters, EarlyView.
Fic enzymes mediate diverse post‐translational modifications across all domains of life, including AMPylation. Prokaryotic EF‐Tu can be AMPylated and deAMPylated by the conserved Fic enzyme SoFic. Structural and biochemical approaches were used to characterize the effect of AMPylation on EF‐Tu, SoFic's enzymatic activities, and the enzyme‐target ...
Svenja Runge   +6 more
wiley   +1 more source

Prospecting the protein design landscape

open access: yesFEBS Letters, EarlyView.
This review outlines the current state of various protein design approaches. We discuss the current possibilities enabled by recently released tools, highlight future avenues to pursue in protein design, and underscore the crucial role of key databases and resources for successful protein design workflows.
Jakob R. Riccabona   +4 more
wiley   +1 more source

Profit Shifting opportunities, Multinationals, and the determinants of FDI [PDF]

open access: yes
The theory of tax competition suggests that different tools might be used to attract physical capital and taxable profits. While it is assumed that FDI in real activity is deterred by high effective taxes, investment undertaken for purpose of profit ...
Stöwhase, Sven
core  

Metastatic niche shaped by host factors influences disseminated cancer cell fate

open access: yesFEBS Letters, EarlyView.
Metastasis is shaped not only by cancer cells but also by the environments they encounter. This review explores how factors such as aging, diet, the microbiome, lifestyle, and environmental exposures remodel organ‐specific niches in the lung, liver, bone, and brain, influencing where metastatic cells survive, remain dormant, or grow, and ultimately ...
Gwennan Delyth Ward   +2 more
wiley   +1 more source

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